1.1.1 Concept of construction budget The design budget and construction drawing budget of capital construction projects (referred to as construction projects or construction projects) refer to the design documents based on different design stages during the execution of the project construction procedures. A document that pre-calculates and determines the total investment required for each new construction, expansion, reconstruction and reconstruction project based on the specific content and the quotas, indicators and various fee collection standards prescribed by the state. It is an economic reflection of the construction project at different construction stages. It is a planning document that pre-calculates and studies the price of capital construction projects in accordance with the special planning procedures stipulated by the state. It is an important part of the capital construction procedures. The capital construction project design budget and construction drawing budget are collectively referred to as the capital construction project budget, or construction budget for short. Estimates and budgets for construction and equipment installation projects (referred to as construction installation projects) are one of the components of construction project estimates and budget documents. They are also based on the specific content of design documents at different design stages and the quotas, indicators and various expenses stipulated by the state. Fee standard, a document that pre-calculates and determines the total investment required for the construction and installation part of the investment in a construction project. The investment amount for each construction project, individual project and unit project determined in the construction budget is essentially the market price of the corresponding project. This price is usually called the estimated cost or budgeted cost in actual work.

1.1.2 The Necessity of Preparing Construction Budgets Construction projects are usually a commodity that is exchanged in the form of futures. Its cost is consistent with the price of general commodities, and in its formation process is also governed by the laws of commodity economics (the laws of value, the laws of currency circulation and the laws of commodity supply and demand). Therefore, the price of construction projects, like the prices of other industrially produced products, must be determined through procedures prescribed by the state. However, construction projects and their production characteristics have their own special technical and economic characteristics compared with general commodities and production characteristics. 1. The construction site of construction projects is fixed in space. Construction projects are built at the location selected by the construction unit. After completion, they cannot be moved and can only be used at the construction site. The fixed nature of construction projects has led to regional and fluid production of construction projects and differences in product prices. These characteristics have a great impact on the cost of construction projects. 2. The one-piece nature of construction project production. The diversity and fixity of construction projects lead to the one-piece nature of production. Most of the general industrial products are standardized, and the manufacturing process is basically the same, and they can be produced in batches repeatedly and continuously. The production of construction projects is individually designed according to the specific requirements of each construction unit and constructed individually at designated locations. It is basically a single "custom-made" rather than "mass" production. In order to adapt to different uses, the design of construction projects must be different in terms of overall planning, content, scale, grade, standards, shape, structure, decoration, selection of building materials and equipment, etc. Even if a construction project with exactly the same purpose is designed and built according to the same standard, the local structure, structure and construction methods of the project will be affected by the construction time, local engineering geology and hydrogeology conditions, meteorological and other natural conditions, and social, technical and economic conditions. changes due to different conditions. 3. Open-air production of construction projects Due to the fixed nature and large size of construction projects, their production is generally carried out in the open air. Even if the degree of assembly, factoryization, and mechanization of construction project production reaches a high level, fixed final construction products still need to be completed at a designated construction site. Therefore, changes in natural conditions such as meteorology will cause changes in certain aspects of engineering design and construction methods, and will also lead to an increase in costs due to measures such as cold protection, anti-freeze, heatstroke prevention, cooling, rain protection, flood prevention and wind protection. Therefore, the cost of each project will vary. 4. Construction projects have a long production cycle and complex procedures. Construction projects have a long production cycle, many links, involve a wide range of areas, and have complex social cooperation relationships. This special production process determines that the composition of construction project prices cannot be the same. 5. Differences in the production quality of construction projects. During the construction and production process, due to the different quality of the selected building materials, semi-finished products and finished products, different construction technical conditions, different technical proficiency levels of construction and installation workers, and different levels of enterprise production and operation management The influence of various factors such as this will inevitably lead to differences in production quality, which will lead to differences in prices for construction projects of the same category, same function, same standard, same construction period and the same construction area at the same time and in the same market. Project quality difference. 6. Differences in the production period of construction projects During the construction and production process, construction companies often respond to the requirements of the construction unit and deliver the construction project earlier than the construction period specified in the contract or quota, so that the same category, the same function, and the same Construction projects of the same standard, same quality and in the same construction area have different price differences due to different construction durations. Since construction engineering products and their production have special technical and economic characteristics as mentioned above and are affected by many unforeseen factors encountered in actual work, the method for determining the price of construction projects cannot be the same as that of general industrial products. Prices are determined directly and uniformly by the state or competent authorities in accordance with prescribed procedures, but can only be determined through special procedures by separately preparing the construction budget for each construction project, individual project or unit project.

This not only reflects the objective nature of the impact of the technical and economic characteristics of capital construction on product prices, but also reflects the objective requirements of the laws of socialist commodity economy on the product prices of construction projects.

1.1.3 Feasibility of Preparing Construction Budgets Since the price of each construction project can be determined by separately preparing construction budgets, for this purpose, the national competent authorities and the competent authorities of provinces, municipalities, and autonomous regions have adopted The following effective scientific measures with legal nature have been adopted in the following aspects: First, unified budget quotas, indicators and budget quotas have been prepared as a basis for determining the completion of various branch projects, expanded structural components, and branch projects in certain units of measurement. The amount of work for a project is the consumption standard for the required labor, materials, and construction machinery shifts. Because various construction projects, although their uses, shapes and other aspects are different, their compositions have certain similarities. For example, general civil engineering projects in various buildings, although they have different uses, shapes, scales, architectural decorations, etc., are all composed of foundations, floors, walls, doors, windows, roofs, etc. . During the construction process, completing the same sub-projects and enlarging structural component sub-projects not only has the same unit of measurement, but also the shifts of labor, materials and construction machinery required to complete the same sub-project of each unit of measurement. The consumption should also be basically the same. For example, regardless of which building component it is a brick foundation sub-project, its measurement units and various resource consumption indicators can be calculated in the same way. In this way, the national competent authorities and provincial, municipal, and autonomous region competent authorities can uniformly stipulate the work content and engineering quantity calculation rules that should be completed for each branch project, each expanded structural component, and each sub-project based on the production level of the society. As well as the consumption standards of labor, materials and construction machinery shifts required to complete a certain unit of measurement. Second, the state and local governments can determine the wage standards, material budget prices, and construction machinery shift usage fees for construction and installation workers in each region based on the specific conditions of each region. Third, the state and local governments can determine indirect fee quotas, other direct fee collection standards, profits and tax rates based on the specific natural, technical, economic and other conditions of each region. Through the above three aspects of measures, the basic basis for the separate preparation of construction project prices has been unified. Then, by establishing and improving the construction budget preparation and review system, the method for preparing construction project prices has been unified, so that the construction project products can be separately prepared for construction. The budget method determines prices and manages them.

In addition, the construction budget is mainly divided into civil construction budget, installation budget, decoration budget and steel structure budget.

Regulations

1.2 Classification and role of construction budget According to my country’s design and budget budget document preparation and management methods, industrial and civil construction projects are stipulated as follows: ①Construction using two-stage design For a project, in the preliminary design stage, a general budget estimate must be prepared; in the construction drawing design stage, a construction drawing budget must be prepared. ② For construction projects that adopt three-stage design, a revised general budget must be prepared during the technical design stage. ③During the entire process of capital construction, according to the requirements of capital construction procedures and relevant national documents, in addition to preparing construction budget documents, other relevant economic documents based on design budget estimates (except investment estimates) must also be prepared in other construction stages. document. In order to facilitate readers to systematically grasp the internal connections between them, they will be classified according to the construction sequence of construction projects, and their functions will be explained respectively.

1.2.1 Investment estimation

Investment estimation generally refers to the preliminary work of capital construction (planning, project proposals and design tasks), when the construction unit applies to the state for the proposed When a construction project or the state makes a decision on a proposed project, it is an economic document prepared to determine the corresponding total investment in different stages of the construction project such as planning, project proposals, and design tasks.

1.2.2 Design budget estimate

Design budget estimate refers to the design unit in the preliminary design stage or expanded preliminary design drawings, budget quotas or budget indicators. Documents that include various fee quotas or charging standards, the natural, technical and economic conditions of the construction area, and equipment budget prices, etc., and pre-calculate and determine all construction costs of the construction project from preparation to completion acceptance and delivery.

1.2.3 Revised budget estimate

The revised budget estimate refers to the three-stage design form. During the technical design stage, as the design content deepens, the construction scale and structural properties may be discovered. , equipment type and quantity are different from the preliminary content. For this reason, the design unit shall base on the technical design drawings, budgetary indicators or budgetary quotas, charging standards for various fees, construction area natural resources, technical economy and equipment budget prices and other information. , the economic document formed by revising the preliminary design general budget is the revised budget. The function of the revised budget estimate is basically the same as that of the preliminary design budget.

1.2.4 Construction drawing budget

The construction drawing budget refers to the construction drawing design stage, when the project design is completed and before the unit project starts, the construction unit calculates the project based on the construction drawings. Calculate and determine the unit project or individual project based on the quantity, construction organization design and current project budget quotas stipulated by the state, unit valuation tables and charging standards for various fees, budget prices of building materials, natural and technical and economic conditions in the construction area, etc. Economic documentation of project construction costs.

Before 1959, the construction drawing budget was prepared by the design unit and was called the design budget; after 1959, it was changed to the construction unit and was called the construction drawing budget. The role of construction drawing budget in capital construction is mainly reflected in: 1. It is the basis for determining the budget cost of unit projects and individual projects; 2. It is the basis for signing project construction contracts, implementing project budget lump sums, and carrying out project completion settlement; 3 . It is the basis for China Construction Bank to allocate the project price; 4. It is the basis for construction enterprises to strengthen their business management and do a good job in economic accounting. It must be pointed out that since the design budget and construction drawing budget in the construction budget have different preparation time, basis and requirements, their functions are also different. They have the same role in preparing annual capital construction plans, determining project costs, evaluating design plans, signing project contracts, and making allocations, loans and completion settlements from the Construction Bank (both are the state's scientific management and implementation of capital construction). one of the effective means of supervision). The different aspects of their role are mainly reflected in: The design budget plays the most prominent role in controlling the total investment; the construction drawing budget is to finalize the planned price of the construction and installation products, and it plays the most obvious role in strengthening economic management as a construction enterprise.

1.2.5 Construction budget

The construction budget refers to the construction phase. Under the control of the construction drawing budget, the construction team calculates the sub-project quantities and construction quotas (including Labor quotas, material and machinery shift consumption quotas), unit project construction organization design or division (item) project construction process design and technical organization measures to reduce project costs, etc., through work and material analysis, calculation and determination to complete a unit project or one of them Economic documents of the consumption of labor, materials, and machinery shifts required for the branch (item) project and their corresponding costs.